The correct answer is C. Maharashtra.
The Matheran Hill Railway is a narrow gauge heritage railway located in the hill station of Matheran in Maharashtra, India. It is one of the few remaining steam locomotives in India and is a popular tourist attraction. The railway was built in 1901 and is 21 kilometers long. It has 26 tunnels and 10 viaducts. The railway is operated by the Central Railway of the Indian Railways.
The other options are incorrect.
Option A is incorrect because Tamil Nadu is a state in southern India. The Matheran Hill Railway is located in Maharashtra, which is a state in western India.
Option B is incorrect because Himachal Pradesh is a state in northern India. The Matheran Hill Railway is located in Maharashtra, which is a state in western India.
Option D is incorrect because Meghalaya is a state in northeastern India. The Matheran Hill Railway is located in Maharashtra, which is a state in western India.